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201 records in US in 2014

Records

Bill· HRH.R. 5420 (113th)referred

To amend the Internal Revenue Code of 1986 to permit the release of information regarding the status of certain investigations.

United States · United States Congress · 9 September 2014

Amends the Internal Revenue Code to authorize the Secretary of the Treasury to disclose to any person who provides information indicating a violation of internal revenue laws relating to unauthorized disclosure or inspection of tax information or to unlawful acts of revenue officers or agents: (1) whether an investigation based on such information has been initiated and is open or closed; (2) whether any such investigation substantiated a violation; and (3) whether any action has been taken against a violator, including a referral for prosecution.

Bill· HRH.R. 5419 (113th)referred

To amend the Internal Revenue Code of 1986 to provide for a right to an administrative appeal relating to adverse determinations of tax-exempt status of certain organizations.

United States · United States Congress · 9 September 2014

Amends the Internal Revenue Code to require the Secretary of the Treasury to prescribe regulations for allowing a tax-exempt organization to request an administrative appeal to the Internal Revenue Service (IRS) Office of Appeals of an adverse determination with respect to: (1) the initial or continuing qualification of such organization as tax-exempt, or (2) the initial or continuing classification of such organization as a private foundation or a private operating foundation.

Bill· HRH.R. 5427 (113th)referred

SAVE for Small Businesses Act

United States · United States Congress · 9 September 2014

SAVE for Small Businesses Act or the Savings Accounts for a Variable Economy for Small Businesses Act - Amends the Internal Revenue Code to provide for tax-exempt small business savings accounts. Allows tax deductible contributions to such accounts of not more than 10% of the gross profits of an eligible small business (persons employing an average of 50 or fewer full-time employees) for the preceding taxable year. Excludes qualified distributions from such accounts from gross income for income tax purposes. Defines "qualified distribution" as: (1) any amount that is distributed from a small business savings account during a specified period of economic hardship, and (2) the distribution of which is certified as being part of a plan that provides for the reinvestment of such distribution for the funding of worker hiring or financial stabilization for the purposes of job retention or creation. Directs the Secretary of the Treasury to: (1) establish minimum standards for small business savings accounts that seek to minimize fees and risk of loss of principal, and (2) ensure a range of investment risk options available to account beneficiaries.

Law· HJRESH.J.Res. 124 (113th)enacted

Continuing Appropriations Resolution, 2015

United States · United States Congress · 9 September 2014

Continuing Appropriations Resolution, 2015 - Provides continuing FY2015 appropriations to federal agencies at the current annual rate until December 11, 2014, or specified conditions are met. Appropriates funds to federal agencies for continuing projects and activities at the rate and under the authority and conditions provided in the applicable divisions of the Consolidated Appropriations Act, 2014: the Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2014; the Commerce, Justice, Science, and Related Agencies Appropriations Act, 2014; the Department of Defense Appropriations Act, 2014; the Energy and Water Development and Related Agencies Appropriations Act, 2014; the Financial Services and General Government Appropriations Act, 2014; the Department of Homeland Security Appropriations Act, 2014; the Department of the Interior, Environment, and Related Agencies Appropriations Act, 2014; the Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2014; the Legislative Branch Appropriations Act, 2014; the Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014; the Department of State, Foreign Operations, and Related Programs Appropriations Act, 2014; and   the Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2014. Provides funding until whichever of the following first occurs: (1) enactment of an appropriation for any project or activity funded in this joint resolution, (2) enactment of the applicable FY2015 appropriations Act without any provision for the project or activity, or (3) December 11, 2014. Extends the operating authority of the Export-Import Bank through June 30, 2015. Provides funding to the Department of Health and Human Services (HHS) and the Centers for Disease Control and Prevention (CDC) to respond to the outbreak of the Ebola virus in Africa. Extends the Internet Tax Freedom Act through December 11, 2014. Provides U.S. Customs and Border Protection and U.S. Immigration and Customs Enforcement with funding flexibility to sustain staffing levels, border security operations, and immigration enforcement activities. Specifies additional changes to existing law and funding levels.

Bill· HRH.R. 5409 (113th)referred

Unaccompanied Alien Children Transparency Act of 2014

United States · United States Congress · 8 September 2014

Unaccompanied Alien Children Transparency Act of 2014 - Amends the William Wilberforce Trafficking Victims Protection Reauthorization Act of 2008 to require the Secretary of Health and Human Services (HHS), before awarding grants or contracts to provide housing facilities for unaccompanied alien children (UAC), to consult with state and local officials regarding: the facility's location and the grant or contract's duration; the grant or contract's impact on the community's fiscal needs, public safety, and educational and health systems; health screenings and background checks of such children; state and local review of the proposed contract or grant, including a public hearing in the affected locality; and state and local authority to preclude the Secretary from awarding the grant or contract.

Law· HRH.R. 5404 (113th)enacted

Department of Veterans Affairs Expiring Authorities Act of 2014

United States · United States Congress · 8 September 2014

Department of Veterans Affairs Expiring Authorities Act of 2014 - Title I: Extensions of Authority Relating to Health Care - Amends veterans' health benefit provisions to extend through 2015: the requirement that the Secretary of Veterans Affairs (VA) provide nursing home care to certain veterans with service-connected disabilities; the pilot program on counseling in retreat settings for women veterans newly separated from service in the Armed Forces; the pilot program on assistance for child care for certain veterans receiving health care; the requirement for the Director of the Department of Defense-Department of Veterans Affairs Interagency Program Office to report to the Secretary of Defense (DOD), the VA, and Congress on Office activities during the preceding calendar year; and the VA's authority to use physicians other than VA employees to conduct medical disability evaluations of VA benefit applicants. Extends through FY2015: funding for the grant program to provide innovative transportation options to veterans in highly rural areas, the requirement that veterans make specified copayments for each day they receive hospital care and nursing home care from the VA, and the federal government's authority to recover from third parties the cost of care and services furnished to veterans with health insurance contracts for non-service-connected disabilities. Title II: Extensions of Authority Relating to Homelessness - Extends: the current funding level for Comprehensive Service Programs for veterans for FY2015 and each subsequent fiscal year; the authorization of appropriations for Homeless Veterans Reintegration Programs, through FY2015; the authority of the Secretary and the Secretary of Labor to enter into a contract to provide referral and counseling services to certain veterans who are at risk of homelessness, through FY2015; the Secretary's authority to provide treatment and rehabilitation services for seriously mentally ill and homeless veterans, through FY2015; the Secretary's authority to enter into agreements with nonprofit organizations, states, or localities to provide housing assistance to homeless veterans, through FY2015; funding for the provision of financial assistance to private nonprofit organizations or consumer cooperatives for supportive services for very low-income veteran families in permanent housing, through FY2015; funding for the grant program for veterans with special needs, through FY2015; and the authority for the Advisory Committee on Homeless Veterans, through 2017. Title III: Extensions of Authority Relating to Benefits - Extends: the authority for the Veterans' Advisory Committee on Education, through 2017; to loans closed before FY 2015, the method by which the Secretary is to calculate the net value of real property at foreclosure for which there is a veteran's loan, guaranteed by the VA, for the purchase or construction of a home; the upper percentage of the purchases of such foreclosed property that may be financed by a loan from the Secretary, through FY2015; and the Secretary's authority to provide rehabilitation and vocational benefits to members of the Armed Forces with severe injuries or illnesses, through 2015. Title IV: Other Extensions of Authority and Other Matters - Extends: the Secretary's authority to transport individuals to and from VA facilities or any other place in connection with vocational rehabilitation, counseling, or health care that is covered by the VA, through 2015; the Secretary's authority to maintain a regional office in the Philippines, through FY2015; the requirement that the Secretary report to Congress on the disposition of each case recommended to the Secretary for equitable relief from the denial of VA benefits due to administrative error, through 2015; the authority for the Advisory Committee on Minority Veterans, through 2017; the Secretary's authority to provide specially adapted housing assistance to certain veterans who have lost the use of one or both of their lower extremities, through FY2015; and the Secretary's authority to enter into an agreement with National Academy of Sciences (NAS) for a study of the associations between diseases and exposure to dioxin and other chemical compounds in herbicides, through 2015. Requires the Office of Special Counsel to provide veterans with assistance in securing the employment and reemployment rights and benefits to which they are entitled with respect to a federal executive agency or the Office of Personnel Management (OPM). Establishes a process that allows such veterans to file a complaint directly with the Office of Special Counsel. Provides that payments under the Education Debt Reduction Program may be made to the holders of educational loans to cover the principal and interest VA health care personnel owe on such loans. Makes miscellaneous and technical amendments to the Veterans Access, Choice, and Accountability Act of 2014, including those involving: veterans' access to health care from VA and non-VA facilities; collaboration between the VA and the Indian Health Service (IHS) to increase access to, and the quality and coordination of, health care services; and the care provided by the VA's mobile vet centers and mobile medical centers, including readjustment counseling. Requires the Secretary, for purposes of veterans' educational benefits, to disapprove courses of education provided by a public institution of higher learning if the institution charges veterans living in the state higher tuition and fees than it charges in-state residents, regardless of the veteran's state of residence.

Bill· SS. 2775 (113th)referred

A bill to amend the Internal Revenue Code of 1986 to exempt aircraft management services from the ticket tax.

United States · United States Congress · 1 August 2014

Amends the Internal Revenue Code to exempt aircraft management services from the excise tax on transportation of persons and property. Defines "aircraft management services" as scheduling, flight planning, weather forecasting, operation of flights, obtaining insurance, maintenance, storage and fueling of aircraft, hiring, training and provision of pilots and crew, establishing and complying with safety standards, and such other services necessary to support flights.

Bill· HRH.R. 5399 (113th)referred

Student Loan Repayment Assistance Act of 2014

United States · United States Congress · 1 August 2014

Student Loan Repayment Assistance Act of 2014 - Amends title IV (Student Assistance) of the Higher Education Act of 1965 to allow borrowers of William D. Ford Federal Direct Stafford Loans to opt to extend the period before they must begin to repay such loans to one year after they cease to carry at least one-half the normal full-time academic workload if the unemployment rate is greater than the natural rate of employment (as established by the Board of Governors of the Federal Reserve System). (Currently, the repayment period for Direct Stafford Loans begins six months after borrowers cease to carry at least one-half the normal full-time academic workload.) Subsidizes the interest that accrues on Direct Stafford Loans for the first six months of that extended grace period. Makes this Act applicable to Direct Stafford Loans first disbursed on or after July 1, 2013. Amends the Internal Revenue Code to exclude from the gross income of an employee amounts paid by an employer under a student loan payment assistance program. Requires participating employees to pay at least $50 per month on their student loans (in addition to the amount excluded from their gross income under such program). Limits the amount of such exclusion to $6,000 in a taxable year. Requires an employer student loan payment assistance program to be a separate written plan of an employer to provide employees with student loan payment assistance. Defines "student loan payment assistance" as the payment of principal or interest on any indebtedness incurred by an employee solely to pay qualified higher education expenses that are paid or incurred within a reasonable time before or after such indebtedness was incurred and that are attributable to education furnished during a period in which such employee was a student eligible for federal financial assistance. Allows an employee to take an income tax deduction in an amount equal to the employee's student loan payments that are matched by excludible employer contributions under a student loan payment assistance program. Limits the amount of such deduction to $6,000 in a taxable year and $50,000 over a lifetime.

Bill· HRH.R. 5394 (113th)referred

Department of Education Elimination Act of 2014

United States · United States Congress · 1 August 2014

Department of Education Elimination Act of 2014 - Abolishes the Department of Education (Department) and repeals any program for which it or the Secretary of Education has administrative responsibility. Directs the Secretary of the Treasury to provide grants to states, for FY2015-FY2024, for any: (1) elementary and secondary education purpose permitted by state law, and (2) postsecondary education purpose permitted by state law. Sets the funding level for those grants at the amount of funding provided to states for federal elementary and secondary education programs and the amount provided for federal postsecondary education programs, respectively, for FY2012, minus the funding they were provided for education programs that this Act transfers to other federal agencies. Requires states to contract for an annual audit of their expenditures or transfers of grant funds. Requires the transfer of: each of the Department's job training programs to the Department of Labor; each special education grant program under the Individuals with Disabilities Education Act to the Department of Health and Human Services (HHS); each of the Department's Indian Education programs to the Department of the Interior; each Impact Aid program under the Elementary and Secondary Education Act of 1965 to the Department of Defense (DOD); and the Federal Pell Grant program and the Federal Family Education Loan and William D. Ford Federal Direct Loan programs, under the Higher Education Act of 1965, to the Department of HHS. Sets a fiscal year cap on Federal Pell Grant funding.

Bill· HRH.R. 5392 (113th)referred

Fairness for Farmers Act of 2014

United States · United States Congress · 1 August 2014

Fairness for Farmers Act of 2014 - Amends the Internal Revenue Code to exclude nonimmigrant agricultural seasonal workers from the definition of "full-time employee" for purposes of the employer mandate to provide employees with minimum essential health care coverage.

Resolution· HRESH.Res. 710 (113th)passed

Providing for consideration of the bill (H.R. 5230) making supplemental appropriations for the fiscal year ending September 30, 2014, and for other purposes; providing for consideration of the bill (H.R. 5272) to prohibit certain actions with respect to deferred action for aliens not lawfully present in the United States, and for other purposes; and providing for consideration of motions to suspend the rules.

United States · United States Congress · 1 August 2014

Sets forth the rule for consideration of the bill (H.R. 5230) making supplemental appropriations for the fiscal year ending September 30, 2014, and for other purposes; providing for consideration of the bill (H.R. 5272) to prohibit certain actions with respect to deferred action for aliens not lawfully present in the United States, and for other purposes; and providing for consideration of motions to suspend the rules.

Bill· SS. 2772 (113th)open

A bill making supplemental appropriations for the fiscal year ending September 30, 2014, and for other purposes.

United States · United States Congress · 31 July 2014

Secure the Southwest Border Supplemental Appropriations Act, 2014 - Provides supplemental FY2014 appropriations for the Department of Homeland Security (DHS), including U.S. Customs and Border Protection (CBP) and U.S. Immigration and Customs Enforcement (ICE); the Department of Defense (DOD); the Department of Justice (DOJ); and the Department of Health and Human Services (HHS) for expenses related to the rise in unaccompanied alien children and alien adults accompanied by an alien minor at the southwest border. Permits funds previously appropriated for the Department of State, foreign operations, and related programs for assistance to the countries in Central America to be used for repatriation and reintegration activities. Specifies other authorized, restricted, and prohibited uses of appropriated funds. Includes rescissions of funds previously appropriated to various federal agencies. Secure the Southwest Border Act of 2014 - Amends the William Wilberforce Trafficking Victims Protection Authorization Act of 2008 and the Immigration and Nationality Act to change the procedures for screening and processing unaccompanied alien children who arrive at the border from certain countries. Amends the Immigration and Nationality Act to include the commission of certain drug-related offenses as grounds for per se ineligibility for asylum. Permits appropriations provided to DOD under this Act to be used for the National Guard to provide support for operations on the southern border. Prohibits the Secretary of the Interior and the Secretary of Agriculture (USDA) from impeding, prohibiting, or restricting certain CBP activities on federal lands. Expresses the sense of Congress that the Secretary of Defense should not allow the placement of unauthorized aliens at military installations unless certain conditions are met.

Bill· SS. 2761 (113th)referred

Local Empowerment Act

United States · United States Congress · 31 July 2014

Local Empowerment Act - Revises requirements for the apportionment of state planning funds to metropolitan planning organizations (MPOs). Requires a state's apportionment to be distributed in accordance with a formula that prioritizes the needs of high performing MPOs. Revises certain allocations of surface transportation program funds to states for: (1) any areas with a population of fewer (under current law, non-urban areas with more) than 5,000, and (2) urbanized areas with a population of more than 200,000 that have a high performing MPO. Extends for FY2015-FY2018 a state's obligational authority to distribute a specified amount of surface transportation program funds for federal-aid highways and highway safety construction programs in urbanized areas with a population over 200,000, including those areas that have a high performing MPO. Makes permanent a special rule authorizing a state to obligate up to 15% of its apportionment of surface transportation program funds for each fiscal on roads functionally classified as minor collectors in areas of less than 5,000 population. Defines "consolidated metropolitan planning organization" to mean a sole MPO that serves a metropolitan statistical area. Prescribes requirements for the designation of new and consolidation of multiple MPOs within a metropolitan statistical area. Allows a MPO for an urbanized area with a population of more than 200,000 to request that the Secretary of Transportation (DOT) designate it as a high performing MPO. Specifies criteria the Secretary shall consider in making such designation. Makes similar changes to requirements for the transportation alternatives program.

Bill· SS. 2760 (113th)referred

Motor Vehicle and Highway Safety Enhancement Act of 2014

United States · United States Congress · 31 July 2014

Motor Vehicle and Highway Safety Enhancement Act of 2014 - Authorizes appropriations out of the Highway Trust Fund (HTF) (other than the Mass Transit Account) for specified National Highway Traffic Safety Administration (NHTSA) safety programs (including administrative expenses) for FY2015-FY2020. Revises uniform guidelines for state highway safety programs to require programs to: (1) reduce injuries and deaths to older drivers, and (2) improve emergency medical services response to crash sites. Revises grant eligibility requirements for states that adopt and enforce mandatory alcohol-ignition interlock laws to allow them to make certain exceptions to the requirement. Declares that the federal share of costs for highway safety research and development projects may be up to 100% if so specified in the project agreement. Revises the allocation of grant amounts to a state for a fiscal year for motorcyclist safety programs. Extends for FY2015-FY2020 the authorization of appropriations for NHTSA motor vehicle safety programs in general. Revises and increases civil and criminal penalties for persons who violate motor vehicle safety regulations. Raechel and Jacqueline Houck Safe Rental Car Act of 2014 - Authorizes a rental company that receives a notification (approved by NHTSA) from the manufacturer of a covered rental vehicle about any equipment defect, or noncompliance with federal motor vehicle safety standards, to rent or sell the vehicle or equipment only if the defect or noncompliance is remedied. Specifies any rental vehicle: (1) rated at 10,000 pounds gross vehicle weight or less, (2) rented without a driver for an initial term of under 4 months, and (3) that is part of a motor vehicle fleet of 5 or more motor vehicles used for rental purposes by a rental company. Prescribes a special rule to require rental companies to comply with specified limitations on sale, lease, or rental of a motor vehicle as soon as practicable, but within 24 hours after the earliest receipt of the manufacturer's notification of a defect or noncompliance with vehicle safety standards, whether by electronic means or first class mail. Extends the 24-hour deadline for complying with such limitations to 48 hours if the notification covers more than 5,000 motor vehicles in the rental company's fleet. Permits a rental company to rent (but not sell or lease) a motor vehicle subject to recall if the defect or noncompliance remedy is not immediately available and the company takes any actions specified in the notice to alter the vehicle temporarily to eliminate the safety risk posed. Makes these special rules for rental companies inapplicable to junk automobiles. Prohibits a rental company from knowingly making inoperable any safety devices or elements of design installed on or in a compliant motor vehicle or vehicle equipment unless the company reasonably believes the vehicle or equipment will not be used when the devices or elements are inoperable. Authorizes the Secretary, upon request, to inspect records of a rental company with respect to a safety investigation. Authorizes the Secretary to require a rental company to keep records or make reports for purposes of compliance with federal motor vehicle safety orders or regulations. Authorizes the Secretary to study the effectiveness of the amendments made by this Act and of other activities of rental companies. Amends the Moving Ahead for Progress in the 21st Century Act (MAP-21) to require the mandatory study of the safety of rental trucks during a specified seven-year period to evaluate the completion of safety recall remedies on rental trucks. Directs the Secretary to solicit comments regarding the implementation of this Act from members of the public, including rental companies, consumer organizations, automobile manufacturers, and automobile dealers. Declares that nothing in this Act shall: (1) be construed to create or increase any liability for a manufacturer who manufactures or imports a motor vehicle that is subject to defect or noncompliance recall requirements; or (2) supersede or otherwise affect the contractual obligations, if any, between such manufacturer and a rental company.

Bill· SS. 2751 (113th)referred

Rural and Tribal Voter Rights Act

United States · United States Congress · 31 July 2014

Rural and Tribal Voter Rights Act - Directs the Election Assistance Commission to make a payment each fiscal year to each state which meets early voting location distribution plan development requirements for ensuring that eligible voters have adequate access to early voting locations. Requires a state or local election official to provide at least one one early voting location on tribal land when requested by the tribal government. Requires each state to, after reasonable notice and public hearings, adopt and submit to the Commission a plan which provides for the equitable distribution of early voting locations. Requires each state to make early voting available to any eligible voter for at least 10 days before an election for federal office. Directs the Secretary of Veterans Affairs, the Secretary of Health and Human Services (HHS), the Commissioner of the Social Security Administration, the Postmaster General, the Secretary of Agriculture, and the Secretary of the Interior to permit a state to designate facilities of the respective agencies located in the state as voter registration agencies. Requires each state to permit any eligible individual on the same day as a federal election and on any day when voting, including early voting, is permitted for a federal election to: (1) register to vote in the election, and (2) cast a vote in it. Requires each state to provide a secure online interface available to the public on a public, government website that allows any eligible individual to register electronically to vote or to update their voter registration. Authorizes the Attorney General to bring a civil action in an appropriate district court for declaratory or injunctive relief as necessary to carry out this Act. Allows any aggrieved person a private right of action, too.

Bill· SS. 2741 (113th)open

Intelligence Authorization Act for Fiscal Year 2015

United States · United States Congress · 31 July 2014

Intelligence Authorization Act for Fiscal Year 2015 - Title I: Intelligence Activities - Authorizes FY2015 appropriations for the conduct of intelligence and intelligence-related activities of the: (1) Office of the Director of National Intelligence (DNI); (2) Central Intelligence Agency (CIA); (3) Department of Defense (DOD); (4) Defense Intelligence Agency (DIA); (5) National Security Agency (NSA); (6) Departments of the Army, Navy, and Air Force; (7) Coast Guard; (8) Departments of State, the Treasury, Energy (DOE), and Justice (DOJ); (9) Federal Bureau of Investigation (FBI); (10) Drug Enforcement Administration (DEA); (11) National Reconnaissance Office; (12) National Geospatial-Intelligence Agency; and (13) Department of Homeland Security (DHS). Specifies that the amounts authorized and the authorized personnel ceilings as of September 30, 2015, for such activities are those in the classified Schedule of Authorizations, which shall be made available to the congressional appropriations committees and the President. Allows the DNI to authorize employment of civilian personnel in excess of the number authorized for FY2015 when necessary for the performance of important intelligence functions. Requires notification to the intelligence committees on the use of such authority. Requires the DNI to establish guidelines to govern the treatment under such authorized personnel levels of employment or assignment in: (1) a student or trainee program; (2) a reserve corps or as a reemployed annuitant; or (3) details, joint duty, or long term, full-time training. Authorizes appropriations for the Intelligence Community Management Account for FY2015, as well as for personnel positions for elements within such Account. Title II: Central Intelligence Agency Retirement and Disability System - Authorizes appropriations for FY2015 for the Central Intelligence Agency Retirement and Disability Fund. Title III: General Provisions - Subtitle A: General Matters - Permits appropriations authorized by this Act for salary, pay, retirement, and other benefits for federal employees to be increased by such additional or supplemental amounts as necessary for increases in such compensation or benefits authorized by law. Prohibits the authorization of appropriations by this Act from being deemed to constitute authority to conduct any intelligence activity not otherwise authorized by the Constitution or laws of the United States. Amends the National Security Act of 1947 to require the DNI to conduct a quadrennial intelligence strategic review that delineates a national intelligence strategy addressing capabilities, structure, policies, infrastructure, budget plans, and other aspects of U.S. intelligence activities to meet national security objectives for the next 10 years. Requires consultation with federal agencies; each element of the intelligence community; state, local, and tribal governments; Congress; private sector representatives; and academics. Requires the DNI to prepare plans for financial intelligence activities and the application of private sector best practices to employee access and monitoring systems. Requires each element of the intelligence community to adopt Attorney General-approved procedures to prohibit retention for a period in excess of five years of nonpublic telephone or electronic communications to or from a U.S. person that are acquired without a court order and without the consent of a person who is a party to the communication unless: the communication constitutes, or is necessary to understand or assess, foreign intelligence or counterintelligence; the communication constitutes evidence of a crime and is retained by a law enforcement agency; the communication is enciphered or reasonably believed to have a secret meaning; all parties to the communication are reasonably believed to be non-U.S. persons; retention is necessary to protect against an imminent threat to human life or for technical assurance or compliance purposes ; or the head of an element of the intelligence community approves retention for a longer period if necessary to protect U.S. national security and upon a certification to Congress. Requires the DNI to report to Congress regarding the feasibility of consolidating classified cyber threat indicator and malware sample databases in the intelligence community. Expresses the sense of Congress concerning U.S.-Ukraine cooperation on cybersecurity policies and extradition of cybercriminals. Urges the President to take certain actions regarding Ukraine's anti-cybercrime efforts and U.S. cooperation and assistance in those efforts. Requires the Secretary of State to ensure that every supervisory position at a U.S. diplomatic facility in the Russian Federation is occupied by a U.S. citizen who has passed, and is subject to, a thorough background check. Directs the Secretary to submit to Congress a plan to further reduce the reliance on locally employed staff in such facilities. Requires restricted access space to be included in each U.S. diplomatic facility that is constructed in, or undergoes a construction upgrade in, the Russian Federation, any country that shares a land border with the Russian Federation, or any country that is a former member of the Soviet Union. Subtitle B: Reporting - Requires the DNI to report to Congress regarding: (1) the declassification process of the intelligence community, (2) violations of law or executive orders by personnel of an element of the intelligence community, and (3) political prison camps in North Korea. Requires the DHS Under Secretary for Intelligence and Analysis to report to Congress regarding a plan to enhance the coordination of department-wide intelligence activities to achieve greater efficiencies in the performance of DHS intelligence functions. Expresses the sense of Congress that the President, working with the North Atlantic Treaty Organization (NATO), should provide the government and armed forces of Ukraine with intelligence sharing support. Directs the DNI and the DOD Secretary to report to Congress every 180 days with an assessment of U.S. intelligence sharing with Ukraine.

Bill· SS. 2739 (113th)referred

Biogas Investment Tax Credit Act of 2014

United States · United States Congress · 31 July 2014

Biogas Investment Tax Credit Act of 2014 - Amends the Internal Revenue Code to allow: (1) an energy tax credit through 2019 for investment in qualified biogas property, and (2) financing of qualified biogas property with new clean renewable energy bonds. Defines "qualified biogas property" as property comprising a system which uses anaerobic digesters or other processes to convert biomas into a gas which consists of not less than 52% methane and which captures such gas for use as a fuel. Directs the Secretary of the Treasury to enter into an agreement with the National Renewable Energy Laboratory to undertake a study of biogas and to submit a report to Congress on such study.

Bill· SS. 2737 (113th)referred

Invest in American Jobs Act of 2014

United States · United States Congress · 31 July 2014

Invest in American Jobs Act of 2014 - Revises Buy American requirements with respect to federal-aid highways, capital investment grants to support intercity passenger rail service (rail grants), and Amtrak, particularly the handling of waiver requests. Revises similar Buy American requirements with respect to public transportation, particularly rolling stock. Requires the cost of rolling stock components and subcomponents produced in the United States to increase from 60% in FY2013 by 10% annual increments up to 100% for FY2017 and ensuing fiscal years. Revises waiver requirements as well to mirror those for federal-aid highways. Applies the rail grant Buy American requirements under this Act to recipients of rail loans and loan guarantees with respect to railroad rehabilitation and improvement. Prescribes Buy American requirements for procurement of a facility or equipment under federal aviation programs similar to those for rolling stock. Requires the Secretary of Transportation (DOT) to report annually to Congress on: (1) each project for which a waiver of Buy American requirements was issued; and (2) the country of origin and product specifications for steel, iron, or manufactured goods acquired pursuant to each waiver. Amends the Safe Drinking Water Act to prescribe Buy American requirements for steel, iron, and manufactured goods used in the construction of a public water system. Adds similar Buy American requirements to the Public Works and Economic Development Act of 1965, with respect to economic development programs, and to the Robert T. Stafford Disaster Relief and Emergency Assistance Act, with respect to the Federal Emergency Management Agency (FEMA) Hazard Mitigation Grant Program. Amends the Truman-Hobbs Act to prescribe Buy American requirements for steel, iron, and manufactured goods used in the alteration of a bridge over U.S. navigable waters.

Bill· SS. 2736 (113th)referred

Tax Refund Theft Prevention Act of 2014

United States · United States Congress · 31 July 2014

Tax Refund Theft Prevention Act of 2014 - Amends the Internal Revenue Code to: (1) establish a safe harbor rule for errors on tax information and payee statements to treat such statements as correctly filed if there are one or more errors on such statements and no single erroneous amount differs from the correct amount by more than $25; (2) require any tax return that is prepared electronically, but is printed and filed on paper, to bear a code which can, when scanned, convert such return to an electronic format; (3) impose a fine and/or prison term on any person who willfully misappropriates another person's taxpayer identity; (4) require a tax statement reporting wages and other tax information to show an identifying number for the employee (currently, requires the employee's social security number); (5) increase civil and criminal penalties for tax return preparers who improperly disclose or use tax return information; (6) enhance requirements relating to electronic filing of tax returns and the filing of W-2 and 1099 forms; and (7) impose a due diligence requirement on tax return preparers to verify the identity of a taxpayer for whom they file a return or refund claim. Directs the Secretary of the Treasury to: (1)  make available on a website resources and guidance that will allow taxpayers to prepare and file (in batches of not more than 50) forms 1099, prepare forms 1099 for distribution to recipients other than the Internal Revenue Service (IRS), and create and maintain necessary taxpayer records; (2) establish a single point of contact with an IRS employee for taxpayers whose tax returns have been delayed or affected due to misappropriation of the taxpayer's identity; (3) implement a password system for the prevention of identity theft tax fraud; (4) issue regulations that restrict the delivery or deposit of multiple individual income tax refunds from the same tax year to the same individual account or mailing address; and (5) report on the extent and nature of fraud involving the use of misappropriated taxpayer identity. Grants the Secretary access to information in the National Directory of New Hires for the sole purpose of identifying and preventing fraudulent tax return filings and claims for tax refunds. Amends the federal criminal code to include within the definition of aggravated identity theft the misappropriation of taxpayer identity in connection with tax fraud.

Bill· SS. 2735 (113th)referred

A bill to provide for an extension of the Internet Tax Freedom Act.

United States · United States Congress · 31 July 2014

Amends the Internet Tax Freedom Act to extend until December 31, 2014: (1) the ban on state and local taxation of Internet access and on multiple or discriminatory taxes on electronic commerce, and (2) the grandfather provisions allowing states that imposed and enforced laws imposing a tax on internet access prior to October 1, 1998, to continue enforcing such laws.

Bill· SS. 2734 (113th)referred

Oregon and California Land Grant Act of 2014

United States · United States Congress · 31 July 2014

Oregon and California Land Grant Act of 2014 - Directs the U.S. International Trade Commission to report to Congress on competition in the trade of wood and related products. Amends the Internal Revenue Code to adjust and make permanent the special tax rate for corporations with timber gains. Amends the Act of August 28, 1937, to require any part of the revested Oregon and California Railroad or the reconveyed Coos Bay Wagon Road grant lands under the jurisdiction of the Department of the Interior to be managed pursuant to this Act. Requires covered lands to be managed for the provision of a permanent forest production, protection of watersheds and regulation of stream flow, economic stability, and the provision of recreational facilities. Establishes restrictions on the cutting, removal, and commercial sale of old growth trees within covered areas. Requires Interior to carry out an aquatic conservation strategy and establish riparian buffers to protect natural ecological functions and processes. Specifies buffers and sets forth prohibited and permitted forest management activities in specified areas. Requires Interior to develop landscape prioritization plans and sets forth procedures for environmental impact statements and judicial review. Establishes requirements for timber harvests on designated lands, including restricting roads and harvesting timber to reduce the likelihood of wildfires. Designates lands for conservation and establishes requirements for management, including restricting timber harvesting, motorized vehicles, and roads. Specifies a formula for sharing receipts from activities on the lands with counties. Establishes and modifies specified wilderness areas and designations under the Wild and Scenic Rivers Act. Transfers specified lands to be held in trust as part of the reservations of designated tribes.

Bill· SS. 2733 (113th)referred

Obamacare Opt-Out Act of 2014

United States · United States Congress · 31 July 2014

Obamacare Opt-Out Act of 2014 - Exempts from the minimum essential coverage requirements under the Patient Protection and Affordable Care Act individuals who request an exemption through a health care marketplace or on their federal income tax return.

Bill· SS. 2728 (113th)referred

Community-Based Medical Education Act of 2014

United States · United States Congress · 31 July 2014

Community-Based Medical Education Act of 2014 - Amends the Public Health Service Act to extend through FY2019 at increased levels the program of payments to teaching health centers that operate graduate medical education (GME) programs. Directs the Secretary of Health and Human Services (HHS) to: (1) conduct a comprehensive evaluation of such program; and (2) establish a process by which qualified teaching health centers that have received payments under such Act prior to the date on which the primary care teaching centers program is established by this Act under title XVIII (Medicare) of the Social Security Act may become eligible to participate in such primary care teaching program. Conditions the award of teaching health centers grants on the basis of demonstrated financial need. Reduces from $500,000 to $250,000 the maximum amount of such a grant. Authorizes appropriations for the grant program through FY2018. Amends title XVIII (Medicare) of the Social Security Act (SSA) to direct the Secretary to establish a program of payments to primary care teaching centers for up to 50 new full-time equivalent resident training positions per center at up to 300 centers per year. Sets the minimum per resident payment for 2014 at $150,000, increased each subsequent year by the percentage increase in the consumer price index for all urban consumers (United States city average). Directs the Secretary to establish and implement procedures under which, beginning in FY2018, the amount of payments that a hospital would otherwise receive for indirect medical education (IME) costs for discharges during a fiscal year is adjusted based on the reporting of measures and the hospital's performance on measures of population health priorities specified by the Secretary. Requires the Secretary to specify measures of population health priorities, including measures relating to: (1) the extent of training provided in shortage specialities, a variety of settings and systems, the coordination of patient care across settings, interprofessional and multidisciplinary care teams, methods for identifying system errors and implementing system solutions, and the use of health information technology; and (2) the number of graduates practicing in shortage specialties five years after graduation, including in shortage specialties in health professional shortage areas Requires measures of patient care specified by the Secretary to be: (1) adopted or endorsed by an accrediting organization, and (2) consensus-based. Allows them to include any submitted by teaching hospitals and medical schools. Directs the Secretary to report to Congress and the National Health Care Workforce Commission on the GME payments hospitals and primary health training programs receive under Medicare. Amends the Patient Protection and Affordable Care Act to reauthorize the National Health Care Workforce Commission through FY2019. Amends SSA title XVIII to revise the formula for the indirect teaching adjustment factor to reduce Medicare IME payments on or after October 1, 2016.

Bill· SS. 2727 (113th)referred

Klamath Basin Water Recovery and Economic Restoration Act of 2014

United States · United States Congress · 31 July 2014

Klamath Basin Water Recovery and Economic Restoration Act of 2014 - Ratifies the Hydroelectric Settlement (Settlement), the Klamath River Basin Restoration Agreement for the Sustainability of Public and Trust Resources and Affected Communities (Restoration Agreement), and the Upper Klamath Basin Comprehensive Agreement (Upper Basin Agreement), except as modified by this Act. Lists the Klamath Reclamation Project's authorized purposes. Prohibits water allocations for fish, wildlife, and National Wildlife Refuges purposes from adversely affecting water allocations for irrigation purposes, with the exception of allocations to refuges as provided for in the Restoration Agreement. Provides for the disposition of net revenues from the leasing of refuge land within the Tule Lake National Wildlife Refuge and the Lower Klamath National Wildlife Refuge. Authorizes the release of specified water rights claims against the United States by the Klamath Tribe, the Karuk Tribe, and the Yurok Tribe. Amends the Klamath Basin Water Supply Enhancement Act of 2000 to authorize the Secretary of the Interior to conduct certain water, power, and ecosystem restoration programs that are consistent with the Agreements. Establishes in the Treasury the Klamath Tribes Tribal Resource Fund. Sets forth provisions concerning: (1) removing the Iron Gate Dam, the Copco No. 1 Dam, the Copco No. 2 Dam, and the J.C. Boyle Dam; (2) transferring the Keno Dam to the United States; (3) surrendering the East Side and West Side Developments associated with the Link River Dam; (4) relicensing PacifiCorp's Fall Creek Dam; and (5) transferring the title of the Iron Gate Hatchery from PacifiCorp to California. Amends the Internal Revenue Code to permit tax-exempt mutual ditch or irrigation companies to earn income from dispositions of certain real property and stock interests without affecting their tax-exempt status. Requires that such income be used to pay the costs of operations, maintenance, and capital improvements of such a company.

Bill· SS. 2726 (113th)referred

Captive Insurers Clarification Act

United States · United States Congress · 31 July 2014

Captive Insurers Clarification Act - Amends the Nonadmitted and Reinsurance Reform Act of 2010 to define "captive insurance company" as an insurance company wholly owned directly or indirectly: (1) by a single parent company and whose primary purpose is to insure the risks of that single parent company or its affiliates; (2) by a group of companies and whose primary purpose is to insure the risks of that group or its affiliates; and (3) by an industry, trade, or service group or association, and whose primary purpose is to insure the risks of any member in that group or association, including any member affiliate. Excludes a captive insurance company from the meaning of a "nonadmitted insurer" (that is not licensed to engage in the business of insurance in a state), and from any requirements (including state tax requirements) applying to a nonadmitted insurer.

Bill· SS. 2724 (113th)referred

Incentivize Growth Now In Tomorrow's Entrepreneurs Act of 2014

United States · United States Congress · 31 July 2014

Incentivize Growth Now In Tomorrow's Entrepreneurs Act of 2014 - Amends the Internal Revenue Code to establish tax-exempt small business start-up accounts to allow businesses that employ 50 or fewer full-time employees to make distributions for operating capital, the purchase of equipment or facilities, marketing, training, incorporation, and accounting fees. Allows a tax deduction from gross income for contributions to such accounts, limited by the taxpayer's adjusted gross income. Limits the annual amount that may be contributed to such accounts to the lesser of $10,000, or the compensation that is includible in the taxpayer's gross income. Sets forth reporting requirements for the trustee of a small business start-up account. Makes the tax penalties for prohibited transactions and excess contributions applicable to such accounts.

Bill· SS. 2723 (113th)referred

Housing for Homeless Students Act of 2014

United States · United States Congress · 31 July 2014

Housing for Homeless Students Act of 2014 - Amends the Internal Revenue Code to qualify low-income building units that provide housing for full-time students who were homeless youth or homeless veterans during a five-year period prior to occupying a low-income housing unit for the low-income housing tax credit.

Bill· SS. 2717 (113th)referred

Cyber Information Sharing Tax Credit Act

United States · United States Congress · 31 July 2014

Cyber Information Sharing Tax Credit Act - Amends the Internal Revenue Code to allow a refundable tax credit for qualified Information Sharing and Analysis Organization costs (defined as the sum of dues for membership in the Organization, personnel participation costs, product and service costs directly related to the sharing of information with the Organization, and other amounts [not including amounts for travel] relating to participation in activities of the Organization).

Bill· SS. 2715 (113th)referred

COMPETE Act of 2014

United States · United States Congress · 31 July 2014

Competitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation Act of 2014 or the COMPETE Act of 2014 - Amends the Internal Revenue Code, with respect to the tax credit for research expenditures, to: (1) increase the rate of such credit to 25% of so much of the taxpayer's qualified research expenses in a taxable year as exceeds 50% of the average expenses for the three preceding taxable years; (2) allow such credit for the basic research expenditures of educational institutions, scientific research organizations, and certain grant organizations; (3) allow an increased 35% credit for highly innovative research expenses (defined as research expenses for the creation of a qualified new product category or product technology that represents a significant improvement over previously existing product technology); and (4) make such tax credit, as revised by this Act, permanent. Exempts from the definition of "passive activity," for purposes of the passive loss tax rules, any qualified research activity carried on by a high technology research small business pass-thru entity. Defines "high technology research small business pass-thru entity" as any domestic pass-thru entity if: (1) more than 75% of the entity's expenditures are paid or incurred in connection with qualified research, or (2) more than 50% of the entity's expenditures constitute qualified research expenses. Designates a high technology research entity as a small business if it has 250 or fewer full-time employees and does not have aggregate gross assets in excess of $150 million. Allows tax-exempt financing of research park facilities (facilities used in connection with research and experimentation that are located on the same site and funded with not more than 25% of the net proceeds of the bond issue).

Bill· HRH.R. 5352 (113th)referred

Pathways Out of Poverty Act of 2014

United States · United States Congress · 31 July 2014

Pathways Out of Poverty Act of 2014 - Division A: Education - Title I: Strong Start for America's Children - Subtitle A: Access to Voluntary Prekindergarten for Low- and Moderate-Income Families - Directs the Secretary of Education (Secretary) to allot matching grants to states and, through them, subgrants to local educational agencies (LEAs), childhood education program providers, or consortia of those entities to implement high-quality prekindergarten programs for children from low-income families. Allots grants to states based on each state's proportion of children who are age four and who are from families with incomes at or below 200% of the poverty level. Defines "high-quality prekindergarten programs." Conditions grant eligibility on a state demonstrating to the Secretary that it: (1) has established or will establish early learning and development standards, (2) has established or will develop the ability to link prekindergarten data with elementary and secondary school data, (3) offers state-funded kindergarten for children, and (4) has established a State Advisory Council on Early Childhood Education and Care. Directs the Secretary and the Secretary of Health and Human Services (HHS) to develop a process to provide Head Start program services to children who are younger than age four in states or regions that provide four-year-olds whose family income is at or below 200% of the poverty level with sustained access to high-quality prekindergarten programs. Subtitle B: Prekindergarten Development Grants - Directs the Secretary to award competitive, matching, capacity-building grants to states that assure that they will use their grant to become eligible, within three years of receiving the grant, for this Act's grants for high-quality prekindergarten programs. Title II: Restoring Summer Pell Grants - Amends title IV (Student Assistance) of the Higher Education Act of 1965 to allow the Secretary to award a student two Pell Grants during a single award year if the student is enrolled in an associate or baccalaureate degree program or a certificate program at an institution of higher education (IHE) on at least a half-time basis for the equivalent of more than one academic year during the Pell Grant award year. Title III: Restoring Title IV Ability-to-Benefit Eligibility - Allows students who are not high school graduates or have not met certain home schooling requirements to receive student assistance under title IV of the HEA if they demonstrate that they can benefit from the education or training being offered by an IHE through: (1) their performance on an independently administered examination, (2) a state prescribed process, or (3) their satisfactory completion of six credit hours or the equivalent coursework toward a degree or certificate offered by the IHE. Title IV: Youth Promise/Federal Coordination of Local and Tribal Juvenile Justice Information and Efforts - Amends the Juvenile Justice and Delinquency Prevention Act of 1974 to establish a PROMISE Advisory Panel to assist the Office of Juvenile Justice and Delinquency Prevention in assessing and developing standards and evidence-based practices to prevent juvenile delinquency and criminal street gang activity. Requires the Administrator of the Office to award grants to organizations to collect and use data in designated geographic areas to assess the needs and existing resources for juvenile delinquency and criminal street gang activity prevention and intervention. Title V: Promise Grants - Subtitle A: PROMISE Assessment and Planning Grants - Authorizes the Administrator of the Office of Juvenile Justice and Delinquency Prevention to award grants to local governments and Indian tribes to assist local PROMISE Coordinating Councils (PCCs) with planning and assessing evidence-based and promising practices for juvenile delinquency and criminal street gang activity prevention and intervention, especially for at-risk youth. Subtitle B: PROMISE Implementation Grants - Directs the Administrator to award additional grants to assist PCCs to implement PROMISE plans for coordinating and supporting the delivery of juvenile delinquency and gang prevention and intervention programs in local communities. Subtitle C: General PROMISE Grant Provisions - Directs the Administrator, in conjunction with the PROMISE Advisory Panel, to establish and utilize a system for evaluating applications for PROMISE Assessment and Planning grants and for PROMISE Implementation grants. Division B: Housing - Title VI: Common Sense Housing Investment - Amends the Internal Revenue Code, with respect to the tax deduction for mortgage interest, to: (1) allow, in lieu of such deduction, a tax credit for 15% of mortgage interest paid in a taxable year for the taxpayer's principal residence and one other residence; (2) provide for a phaseout of the tax deduction for mortgage interest between 2014 and 2018; (3) allow a deduction for interest and taxes relating to land for dwelling purposes owned or leased by cooperative housing corporations; and (4) increase the state housing credit ceiling for the low-income housing tax credit. Directs the Secretary of the Treasury to apply the savings from the enactment of this Act to the Housing Trust Fund, for assistance under the Section 8 low-income housing program, and for the Public Housing Capital Fund. Title VII: Low-Income Housing Tax Credit for Homeless Youth - Amends the Internal Revenue Code to qualify low-income building units that provide housing for full-time students who were homeless youth or homeless veterans prior to occupying a low-income housing unit for the low-income housing tax credit. Title VIII: Renters Tax Credit - Amends the Internal Revenue Code to allow a business-related tax credit for a portion of the rent paid by a qualified renter. Defines "qualified renter" as a family unit with income not greater than the higher of 60% of local median income or 150% of the federal poverty line. Establishes the amount of such credit as the rent reduction amount, which: (1) is the amount by which the fair market rent for a rental unit exceeds the rent charged to the qualified renter; and (2) shall not exceed the excess of the rent charged to the qualified renter (or, if lower, specified modest rent) over 30% of the qualified renter's income (prorated monthly). Division C: Nutrition - Title IX: Improving the Temporary Assistance to Needy Families Program - Amends part A (Temporary Assistance for Needy Families Act) (TANF) of title IV of the Social Security Act to require state TANF plans to address whether and how states will give priority to providing assistance in areas with the greatest need. Extends the TANF program. Establishes matching grants to the states for subsidized employment. Sets a flat minimum participation rate of 50% with respect to all families residing in a state that include a work-eligible individual.. Gives TANF recipients the option to have trained personnel assess certain barriers to employment. Revises the contents of individual responsibility plans. Authorizes a state to develop a modified employability plan for a TANF recipient with, or caring for a family member with, a disability. Prohibits a state from imposing a lifetime sanction or full-family sanction on assistance to any individual or family on the basis of a family member's failure to comply with a program requirement. Prohibits sanctioning individuals for failure to engage in work if the failure results from the inability to secure child care or after-school arrangements for a child under age 13. Prohibits imposing a limit of less than 60 months on duration of TANF assistance. Makes the durational limit inapplicable during a recession. Requires that states establish personnel standards through a merit-based system in the administration of TANF programs. Requires TANF assistance to meet basic family economic needs. Makes reducing child poverty a purpose of the TANF program. Requires that states adopt standards and procedures to address domestic and sexual violence suffered by TANF recipients. Requires a state to guarantee child care services to TANF recipients employed or participating in a work activity. Eliminates the ban on providing assistance to families not assigning certain support rights to the state. Gives states the option to extend TANF eligibility to children through age 21. Prohibits considering financial aid tied to education of a child in determining eligibility for or the amount of TANF. Eliminates bars to TANF assistance for persons convicted of drug felonies, unwed teen parents not in school, and teens not in an adult-supervised living arrangement. Title X: Employment Advancement, Retention, and Navigation Act - Makes it a purpose of TANF to promote employment among needy families. Requires a state to use any funds received under a grant from the TANF Contingency Fund for State Welfare Programs solely to support training programs leading to a credential directly linked to the employment opportunities in the local area or region. Eliminates the maintenance of effort requirement, and related administrative penalty, for state use of amounts from the Contingency Fund. Revises the definition of vocational educational training as a work activity to include up to 24 months of such training for any individual participating in a training program leading to a credential directly linked to employment opportunities in the individual's local area or region. Removes from the limitation on the number of persons who may be treated as engaged in work by reason of participation in educational activities all single heads of household or married individuals under age 20 who maintain satisfactory school attendance. Title XI: Restoring Supplemental Nutrition Assistance Programs Funding Cuts Instituted in Farm Bill (Heat-and-Eat) - Amends the Food and Nutrition Act of 2008 to remove restrictions on providing standard utility allowances under the Supplemental Nutrition Assistance Program (SNAP, formerly food stamps) to certain households based on the receipt of nominal benefits under the Low-Income Home Energy Assistance Act of 1981 or similar energy assistance programs. Title XII: Helping Hungry Students Learn - Amends the Richard B. Russell National School Lunch Act to expand the school lunch program, provide free breakfast to students, and establish a pilot program to provide commodities to state agencies to assist in providing food to at-risk children on weekends and during school holidays. Title XIII: Food Assistance to Improve Reintegration Act - Amends the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to repeal provisions making individuals convicted of certain drug-related offenses ineligible for SNAP benefits. Division D: Labor/Job Training - Title XV [ sic ]: Assistance for the Unemployed and Pathways Back to Work - Subtitle A: Supporting Unemployed Workers - Supporting Unemployed Workers Act of 2014 - Amends the Supplemental Appropriations Act, 2008 to extend emergency unemployment compensation (EUC) payments for eligible individuals to weeks of employment ending on or before January 1, 2016. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until December 31, 2015, requirements that federal payments to states cover 100% of EUC. Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and June 30, 2016, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 (FSEUCA of 1970) against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. Amends FSEUCA of 1970 to postpone similarly from December 31, 2013, to December 31, 2015, termination of the period during which a state may determine its "on" and "off" indicators according to specified temporary substitutions in its formula. Amends the Railroad Unemployment Insurance Act to extend through December 31, 2015, the temporary increase in extended unemployment benefits. Establishes the Reemployment NOW program to facilitate the reemployment of individuals receiving emergency unemployment compensation (EUC claimants). Requires a state to submit for approval by the Secretary of Labor a plan meeting certain minimum requirements in order to be eligible for an allotment of federal funds under such program. Authorizes a state to use its allotted funds to establish: (1) a Bridge to Work program to provide EUC claimants with short-term work experience placements with eligible employers; (2) a wage insurance program to pay, for up to two years, an EUC claimant who obtains reemployment up to 50% of the difference between the wages received at the time of work separation and the wages received for reemployment; and (3) a program of enhanced reemployment services to EUC claimants, including unemployed individuals who have exhausted their EUC rights. Prescribes requirements for federal financing of state short-time compensation programs. Subtitle B: Long-Term Unemployed Hiring Preferences - Amends the Internal Revenue Code to allow an increased work opportunity tax credit for long-term unemployed individuals (individuals who are unemployed and receiving unemployment compensation for six months or more). Subtitle C: Pathways Back to Work - Pathways Back to Work Act of 2014 - Directs the Secretary of Labor to make certain allocations of federal funds to states with approved plans, qualifying outlying areas (U.S. Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, and the Republic of Palau), and Native American program grantees to provide: (1) subsidized employment to unemployed, low-income adults; and (2) summer and year-round employment opportunities to low-income youth. Requires the Secretary of Labor to award competitive grants to local entities for work-based training and other work-related and educational strategies and activities of demonstrated effectiveness to provide unemployed, low-income adults and low-income youths with skills that will lead to employment. Subjects activities funded under this Act to federal labor standards and nondiscrimination protections. Subtitle D: Prohibition of Discrimination in Employment on the Basis of an Individual's Status as Unemployed - Fair Employment Opportunity Act of 2014 - Makes it an unlawful practice for certain employers to: (1) publish a job advertisement or announcement that includes provisions indicating that an individual's status as unemployed disqualifies the individual for employment or that the employer will not consider or hire an individual for employment based on such status, (2) fail or refuse to consider or hire an individual because of such status, or (3) direct or request that an employment agency take an individual's status into account to disqualify an applicant for consideration for employment or when screening or referring employees. Makes it an unlawful practice for an employment agency to commit similar acts, including to: (1) screen, or fail or refuse to consider or refer, an individual for employment because of the individual's unemployed status; or (2) limit, segregate, or classify any such individual in any manner that would limit access to job information or consideration, screening, or referral for jobs. Makes it unlawful for any employer or employment agency to: (1) interfere with, restrain, or deny the exercise of any right provided under this Act; or (2) fail or refuse to hire, discharge, or otherwise discriminate against an employee because such individual opposed any practice made unlawful by this Act or asserted any right under it. Prescribes enforcement authorities and legal remedies for violations of this Act. Title XVI: Living American Wage - Amends the Fair Labor Standards Act of 1938 to increase the federal minimum wage to at least the amount determined by the Secretary of Labor according to the formula prescribed by this Act beginning September 1, 2014. Requires the Secretary to determine such minimum wage rate by June 1, 2014, and once every four years thereafter. Prohibits any adjustment if the determination would result in a minimum wage lower than the current one. Requires the minimum wage so determined to be the minimum hourly wage sufficient for a person working for it 40 hours per week, 52 weeks per year, to earn an annual income 15% higher than the federal poverty threshold for a four-person household, with two children under age 18, and living in the 48 contiguous states, as published for each such year by the Census Bureau. Title XVII: Emergency Unemployment Compensation Extension - Amends the Supplemental Appropriations Act, 2008 (SSA, 2008) to extend emergency unemployment compensation (EUC) payments for eligible individuals to weeks of employment ending on or before January 1, 2015. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until December 31, 2014 requirements that federal payments to states cover 100% of EUC. Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and June 30, 2015 from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 (FSEUCA of 1970) against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. Amends the FSEUCA of 1970 to postpone similarly from December 31, 2013, to December 31, 2014 termination of the period during which a state may determine its "on" and "off" indicators according to specified temporary substitutions in its formula. Amends the SSA, 2008 to appropriate funds out of the employment security administration account through FY2015 to assist states in providing reemployment and eligibility assessment activities. Amends the Railroad Unemployment Insurance Act to extend through December 31, 2014 the temporary increase in extended unemployment benefits. Makes a change in application of a certain requirement (nonreduction rule) to a state that has entered a federal-state EUC agreement, under which the federal government would reimburse the state's unemployment compensation agency making EUC payments to individuals who have exhausted all rights to regular unemployment compensation under state or federal law and meet specified other criteria. (Under the nonreduction rule such an agreement does not apply with respect to a state whose method for computing regular unemployment compensation under state law has been modified to make the average weekly unemployment compensation benefit paid on or after June 2, 2010, less than what would have been paid before June 2, 2010.) Declares that the nonreduction rule shall not apply to a state which has enacted a law before December 1, 2013, that, upon taking effect, would violate the nonreduction rule. Allows a state whose agreement was terminated, however, to enter into a subsequent federal-state EUC agreement on or after enactment of this Act if, taking into account this inapplicability of the nonreduction rule, it would otherwise meet the requirements for an EUC agreement. (Thus allows such a subsequent EUC agreement to permit payment of less than the average weekly unemployment compensation benefit paid on or after June 2, 2010.) Division E: Anti-Poverty Tax Provision - Title XVIII: Child Tax Credit Permanency - Amends the Internal Revenue Code, with respect to the child tax credit, to: (1) make permanent the reduction (from $10,000 to $3,000) of the eligibility threshold for the refundable portion of such credit, and (2) require an annual inflation adjustment to the allowable amount of such credit (i.e., $1,000) after 2013. Title XIX: Earned Income Tax Credit - Amends the Internal Revenue Code, with respect to the earned income tax credit, to: (1) increase the rate of such credit for individuals with no qualifying children; (2) allow an annual inflation adjustment to the increased phaseout amount of such credit for taxable years beginning after 2014; and (3) expand eligibility for such credit to individuals who have attained age 21 (currently, age 25) but have not attained the full retirement age under the Social Security Act. Title XX: Child Care Access and Refundability Expansion Act - Amends the Internal Revenue Code, with respect to the tax credit for dependent care expenses, to: (1) make such credit refundable, (2) deny such credit to nonresident aliens, and (3) allow an annual cost-of-living adjustment after 2013 to the amounts used to determine an income-based reduction in the amount of such credit. Division F: Miscellaneous - Title XXI: Poverty Impact Trigger - Amends Rule XXI (Restrictions on Certain Bills) of the Rules of the House of Representatives to make it out of order to consider a public bill or joint resolution authorizing an appropriation of $10 million or more, unless: (1) the accompanying committee report includes a Congressional Budget Office (CBO) Poverty Impact Division impact statement, or (2) the chair of the committee reporting the legislation submits such statement for publication in the Congressional Record before consideration of the measure. Amends the Congressional Budget Act of 1974 to establish the CBO Poverty Impact Division to prepare and submit poverty impact statements to the chair of House committees. Title XXII: Half in Ten Act to Create a National Strategy to Reduce Poverty - Establishes within the Department of Health and Human Services (HHS) a Federal Interagency Working Group on Reducing Poverty, which shall develop a National Strategy to reduce the number of persons living in poverty in America in half within 10 years after release of the 2012 Census report on Income, Poverty and Health Insurance Coverage in the United States: 2011.

Bill· HRH.R. 5325 (113th)referred

American Manufacturing Workforce Act of 2014

United States · United States Congress · 31 July 2014

American Manufacturing Workforce Act of 2014 - Amends the Internal Revenue Code to allow, through 2020, tax credits for: (1) up to $1,000 of the expenses for tuition, fees, and course materials paid or incurred for the training of a worker to develop or improve skills for a manufacturing position; and (2) up to 20% of the first $1,000 of education or training expenses for manufacturing under the Workforce Investment Act of 1998 or a curriculum approved by the Employment and Training Administration for individuals employed in manufacturing positions. Establishes the Presidential Award for Business Leadership in Manufacturing Job Training to recognize companies and other organizations for extraordinary efforts in assisting their employees and members to develop or improve manufacturing skills and training and increase productivity. Directs the Secretary of Labor to periodically collect and disseminate best practices for manufacturing job training.

Bill· HRH.R. 5306 (113th)referred

Social Security 2100 Act

United States · United States Congress · 31 July 2014

Social Security 2100 Act - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act (SSA) to: increase the primary insurance amount formula factor from 90% to 93% for all eligible beneficiaries, beginning in 2015; revise computation of cost-of-living adjustments (COLAs) to use the Consumer Price Index for Elderly Consumers (CPI-E); increase the special minimum primary insurance amount (25% above the federal poverty line) for lifetime low earners based on years in the workforce. Amends the Internal Revenue Code (IRC) to increase the gross income threshold for taxation of Social Security benefits from $25,000 to $50,000 for single taxpayers and from $32,000 to $100,000 for married taxpayers filing joint returns, beginning in 2015. Amends the IRC and SSA title II to impose the employment tax on all wage income above $400,000, effective in 2015. Requires incremental increases, up to 14.4% in 2037, in the employment and self-employment taxes. Amends SSA title II to include 2% of an individual's excess average indexed monthly earnings (over $400,000 per annum) in the formula for determining primary insurance amounts. Amends IRC to increase the Social Security tax rate on employees and employers and with respect to self-employment income. Amends SSA title II to establish an Independent Social Security Investment Oversight Board to: set up a Common Stock Old-Age Investment Fund in the Federal Old-Age and Survivors Insurance Trust Fund and a Common Stock Disability Investment Fund in the Federal Disability Insurance Trust Fund, and prescibe rules for the investment of the Common Stock Investment Funds in common stock. Requires reallocation of a portion of employment tax revenues from the OASDI Trust Fund to the Federal Disability Insurance Trust Fund for wages paid after 2014.

Bill· HRH.R. 5388 (113th)referred

Captive Insurers Clarification Act

United States · United States Congress · 31 July 2014

Captive Insurers Clarification Act - Amends the Nonadmitted and Reinsurance Reform Act of 2010 to define "captive insurance company" as an insurance company wholly owned directly or indirectly: (1) by a single parent company, and whose primary purpose is to insure the risks of that single parent company or its affiliates; (2) by a group of companies, and whose primary purpose is to insure the risks of that group or its affiliates; and (3) by an industry, trade, or service group or association, and whose primary purpose is to insure the risks of any member in that group or association, including any member affiliate. Excludes a captive insurance company from the meaning of a "nonadmitted insurer" (that is not licensed to engage in the business of insurance in a state), and from any requirements (including state tax requirements) applying to a nonadmitted insurer.

Bill· HRH.R. 5379 (113th)referred

China Human Rights Protection Act of 2014

United States · United States Congress · 31 July 2014

China Human Rights Protection Act of 2014 - Directs the President to submit to Congress a list (with updates) of individuals responsible for, or complicit in, the commission of: serious and ongoing violations of human rights against nationals of China or their family members, regardless of whether such abuses occurred in China; and gross violations of human rights against nationals of China or their family members, regardless of whether such abuses occurred in China, or who have benefitted materially or financially from such actions. Requires the President to impose: (1) U.S. entry and financial sanctions on listed individuals, and (2) additional sanctions on individuals listed for two and three years. States that entry, financial, and U.S. program benefits sanctions shall not apply if necessary to permit the United States to comply with the Agreement regarding the Headquarters of the United Nations or other applicable international obligations. Requires congressional notification. Authorizes the President to terminate sanctions against an individual under specified circumstances. Sets forth related penalty requirements. Amends the Immigration and Nationality Act to authorize the refusal of a nonimmigrant I-visa (foreign media representative) to aliens who are executives at a state-controlled media organization from China if any U.S. media personnel were expelled, had visas denied, or faced intimidation or violence working in China during the prior fiscal year. Directs the President to order the revocation, delay, or refusal of a sufficient number of visas already issued to executives of state-controlled media organizations from China in proportion to the expulsions, visa delays or denials, and intimidation experienced by personnel from U.S. journalist or media organizations in the previous 12 months. Expresses the sense of Congress that: restrictions on the activities of U.S. journalists and media personnel in China and the censorship and blockage of news media websites damages the competitiveness of U.S. media corporations and should be considered a trade restriction and an unfair competitive advantage benefitting Chinese government-controlled media organizations; and the U.S. government should link to any bilateral investment treaty currently being negotiated language that guarantees fair treatment of journalists, a reciprocal number of journalist visas, and free and unfettered operation of news websites in China.

Bill· HRH.R. 5316 (113th)referred

Safely Exacting Cautious Useful Rules for Immigration This Year (SECURITY) Act

United States · United States Congress · 31 July 2014

Safely Exacting Cautious Useful Rules for Immigration This Year (SECURITY) Act - Directs the Secretary of Homeland Security (DHS) (Secretary) to submit to Congress a plan to achieve operational control of the international land and maritime borders of the United States. Directs the Secretary to submit to Congress a plan to construct and finish within 10 years double-layered reinforced fencing on the southern border. Directs the Secretary of Defense (DOD) to: (1) deploy at least an additional 10,000 members of the National Guard for border control activities along the U.S.-Mexico border until the Secretary certifies that the federal government has achieved operational control of the southern border, and (2) provide funds to the governor of a state who submits a qualifying state border control activities plan. Amends the Immigration and Nationality Act to expand the grounds for extending an alien's removal (and detention) period beyond 90 days. Directs the Secretary to establish an administrative review process (for aliens who are not subject to mandatory detention) to determine whether and how to release aliens who have received, and attempted to comply with, a final order of removal but have been unable to be returned by the United States to their country of origin. Establishes visa, trade, and foreign assistance sanctions against a country that refuses or unreasonably delays U.S. repatriation of an alien who is a citizen, national, subject, or resident of that country. Authorizes the Secretary to designate groups as criminal street gangs. Requires detention for anyone found inadmissible or deportable for criminal street gang membership. Bars individuals found inadmissible or deportable for such membership from withholding of removal, asylum, or temporary protected status. Requires annual reports to Congress regarding: (1) the number, if any, of additional immigration judges needed to process the backlog of removal cases; and (2) the number, if any, of additional detention beds and detention space needed to hold criminal aliens and aliens without lawful presence or lawful status. Amends the Internal Revenue Code to expand the identification requirements for the child tax credit to require taxpayers to provide valid identification numbers on their tax returns in addition to the names and identification numbers of each qualifying child. States that any alien who is an illegal entrant or who is in possession of invalid entry documents and who gains lawful status pursuant to an Act of Congress, or lawful status or lawful presence pursuant to an executive order or policy directive shall not be qualified for public benefits. Taxes at a 10% rate monetary remittances sent from U.S. senders to recipients in any of the top ten remittance recipient nations. Prohibits a federal agency or instrumentality from using federal funding or resources to: (1) adjudicate any new or previously denied application of any alien requesting consideration of deferred action for childhood arrivals, as authorized by executive memorandum on August 15, 2012; or (2) authorize any alien to work in the United States who was not lawfully admitted into the United States and who is not in lawful U.S. status on the date of enactment of this Act.

Bill· HRH.R. 5360 (113th)referred

American Renaissance in Manufacturing Act

United States · United States Congress · 31 July 2014

American Renaissance in Manufacturing Act - Title I: Creating a More Competitive Tax Code - Amends the Internal Revenue Code to reduce to 25% of taxable income the income tax rate for corporations (currently, the maximum rate is 35%). Makes permanent: (1) the reduction in the recognition period for the built-in gains of S corporations, (2) the basis adjustments to the stock of S corporations making charitable contributions of appreciated property, (3) the expensing allowance for depreciable business assets, (4) the research tax credit, and (5) the additional depreciation allowance (bonus depreciation) for business assets. Title II: Reining In Job-Killing Washington Red Tape - States that the purpose of this title is to increase accountability for and transparency in the federal regulatory process by requiring Congress to approve all new major regulations. Revises provisions relating to congressional review of agency rulemaking to require a federal agency promulgating a rule to include in its report to Congress and to the Comptroller General (GAO) a classification of the rule as a major or nonmajor rule. Sets forth a congressional approval procedure for major rules and a congressional disapproval procedure for nonmajor rules. Amends the Balanced Budget and Emergency Deficit Control Act of 1985 to provide that any rule subject to such congressional approval procedure affecting budget authority, outlays, or receipts shall be assumed to be effective unless it is not approved in accordance with such procedure. Requires the Administrator of the Environmental Protection Agency (EPA), before promulgating as final an energy-related rule that is estimated to cost more than $1 billion, to report to Congress on the effects of such rule on the economy and on employment. Prohibits the Administrator from: (1) using the social cost of carbon in any cost-benefit analysis relating to such energy-related rule; and (2) issuing, implementing, or enforcing any proposed or final rule under the Clean Air Act that establishes a performance standard for greenhouse gas emissions from any new source that is a fossil fuel-fired electric utility generating unit unless the rule meets specified requirements. Nullifies the force and effect of specified proposed rules (or similar successor proposed or final rules) for Standards of Performance for Greenhouse Gas Emissions for New Stationary Sources: Electric Utility Generating Units. Amends the Solid Waste Disposal Act to authorize states to adopt and implement coal combustion residuals permit programs. Title III: Reducing Frivolous Legal Costs - Amends the sanctions provisions in Rule 11 of the Federal Rules of Civil Procedure to require the court to impose an appropriate sanction on any attorney, law firm, or party that has violated, or is responsible for the violation of, the rule with regard to representations to the court. Requires any sanction to compensate parties injured by the conduct in question. Repeals the provision that prohibits filing a motion for sanctions if the challenged paper, claim, defense, contention, or denial is withdrawn or appropriately corrected within 21 days after service or within another time the court sets. Authorizes the court to impose additional sanctions, such as striking the pleadings, dismissing the suit, or other nonmonetary directives or ordering penalty payments if warranted for effective deterrence. Amends federal bankruptcy law to require a quarterly report on asbestos claims. Revises pleading and procedural requirements for patent infringement actions. Directs the U.S. Patent and Trademark Office (USPTO) to notify the public on its website when a patent case is brought in federal court. Codifies judicial doctrine relating to the consideration of prior art in cases of double patenting for the purpose of determining the nonobviousness of a second patent's claimed invention, thereby specifying that such doctrine continues to apply to the first-inventor-to-file patent system under the Leahy-Smith America Invents Act. Amends the Federal Power Act to require the Federal Energy Regulatory Commission (FERC) to ensure that any emergency order issued under such Act for the interconnection of facilities for the generation, transmission, and sale of electric energy that may result in a conflict with a requirement of any environmental law: (1) requires generation, delivery, interchange, or transmission of electric energy only during hours necessary to meet the emergency and serve the public interest; and (2) to the maximum extent practical, is consistent with any other applicable environmental law and minimizes any adverse environmental impacts. Title IV: Preserving Access to Abundant and Affordable Sources of Energy - Expedites the permit approval process for the Keystone Pipeline by eliminating the requirement for a presidential permit and other requirements. Amends the Natural Gas Act to direct the Federal Energy Regulatory Commission (FERC) to approve or deny a certificate of public convenience and necessity within 12 months after providing public notice of the permit application for a natural gas pipeline project. Prohibits any person from constructing, connecting, operating, or maintaining a cross-border segment of an oil or natural gas pipeline or electric transmission facility at the national boundary of the United States for the import or export of oil, natural gas, or electricity to or from Canada or Mexico without obtaining a certificate of crossing under this Act. Amends the Mineral Leasing Act to prohibit the Department of the Interior from enforcing any federal regulation, guidance, or permit requirement regarding hydraulic fracturing (including any component of that process), relating to oil, gas, or geothermal production activities on or under any land in any state that has regulations, guidance, or permit requirements for that activity. Amends the Outer Continental Shelf Lands Act to direct the Secretary of the Interior to implement a leasing program that includes at least 50% of the available unleased acreage within each Outer Continental Shelf (OCS) planning area considered to have the largest undiscovered, technically recoverable oil and gas resources, with an emphasis on offering the most geologically prospective parts of the planning area. Directs the Secretary of the Interior to conduct specified oil and gas lease sales on the Outer Continental Shelf off the coasts of Virginia and South Carolina and to offer for sale leases of tracts in the Southern California area. Allocates 37.5% of the amount of new federal leasing revenues to coastal states that are: (1) impacted by the leases under which those revenues are received by the United States, and (2) within 200 miles of the leased tract. Establishes in the Department of the Interior: (1) an Under Secretary for Energy, Lands, and Minerals; (2) an Assistant Secretary of Ocean Energy and Safety; (3) an Assistant Secretary of Land and Minerals Management; (4) a Bureau of Ocean Energy; (5) an Ocean Energy Safety Service; and (6) an Office of Natural Resources Revenue. Directs the Secretary to establish: (1) a National Offshore Energy Safety Academy to train oil and gas inspectors and other Department of Interior personnel; and (2) an Outer Continental Shelf Energy Safety Advisory Board to provide advice on mineral and renewable energy exploration, development, and production activities. Abolishes the Minerals Management Service. Prohibits the Bureau of Ocean Energy and the Ocean Energy Safety Service from developing, proposing, finalizing, administering, or implementing any limitation on activities under their jurisdictions as a result of the coastal and marine spatial planning component of the National Ocean Policy developed under Executive Order No. 13547. Redefines the OCS to include all submerged lands lying within the U.S. exclusive economic zone and the Continental Shelf adjacent to any U.S. territory. Sets forth requirements for filing complaints for judicial review of federal actions relating to energy leases.

Bill· HRH.R. 5382 (113th)referred

To amend the Internal Revenue Code of 1986 to exempt aircraft management services from the ticket tax.

United States · United States Congress · 31 July 2014

Amends the Internal Revenue Code to exempt aircraft management services from the excise tax on transportation of persons and property. Defines "aircraft management services" as scheduling, flight planning, weather forecasting, operation of flights, obtaining insurance, maintenance, storage and fueling of aircraft, hiring, training and provision of pilots and crew, establishing and complying with safety standards, and such other services necessary to support flights.

Bill· HRH.R. 5381 (113th)referred

To amend the nondiscrimination provisions of the Internal Revenue Code of 1986 to protect older, longer service participants.

United States · United States Congress · 31 July 2014

Amends the Internal Revenue Code, with respect to nondiscrimination requirements for tax-exempt employee pension, profit-sharing, and stock bonus plans, to include protections for older, longer service participants in such plans, including the grandfathering of such participants under defined benefit plans.

Bill· HRH.R. 5372 (113th)referred

Patriot Employer Tax Credit Act

United States · United States Congress · 31 July 2014

Patriot Employer Tax Credit Act - Amends the Internal Revenue Code to allow a Patriot employer a business-related tax credit for up to 10% of the first $15,000 of wages paid to any employee in a taxable year. Sets forth criteria for designation as a Patriot employer, including requirements that such employer: (1) maintains its headquarters in the United States and does not expatriate to avoid payment of U.S. income taxes, (2) complies with the employer mandate to provide minimum essential health care coverage to its employees under the Patient Protection and Affordable Care Act, (3) compensates at least 90% of its employees at a level that is 150% of the federal poverty level for a family of three and provides 90% of its employees with a basic level of retirement benefits, (4) provides for differential wage payments to its employees who are members of the Uniformed Services, and (5) increases the number of its employees performing substantially all of their services inside the United States to offset the number of employees who work outside the United States. Sets forth a rule for the deferral of the tax deduction for foreign-related interest expense.

Bill· HRH.R. 5365 (113th)referred

To amend the Internal Revenue Code of 1986 to provide an above-the-line deduction for child care expenses, and for other purposes.

United States · United States Congress · 31 July 2014

Amends the Internal Revenue Code to allow taxpayers who do not otherwise itemize their tax deductions a deduction from gross income (above-the-line deduction) for their employment-related expenses incurred in caring for a child under the age of 13 or a child who is physicaly or mentaly incapable of self care (qualifying child). Limits the dollar amount of such deduction in a taxable year to $7,000 for taxpayers with one qualifying child or $14,000 for taxpayers with two or more qualifying children. Allows an annual inflation adjustment to such amounts for taxable years beginning after 2014.

Bill· HRH.R. 5347 (113th)referred

To amend the Internal Revenue Code of 1986 to extend qualified zone academy bonds for 2 years and to reduce the private business contribution requirement with respect to such bonds, and for other purposes.

United States · United States Congress · 31 July 2014

Amends the Internal Revenue Code, with respect to qualified zone academy bonds, to: (1) extend through 2015 the national limitation amount for such bonds, and (2) reduce from 10% to 5% of bond proceeds the required contribution amount for private businesses.

Bill· HRH.R. 5346 (113th)referred

Rural Microbusiness Investment Credit Act of 2014

United States · United States Congress · 31 July 2014

Rural Microbusiness Investment Credit Act of 2014 - Amends the Internal Revenue Code to allow a business-related tax credit for 35% of new investment in a rural microbusiness. Imposes limits on such credit for businesses and individual taxpayers. Defines: (1) "rural microbusiness" as a trade or business that employs not more than 5 full-time employees in a taxable year and is carried on, and physically located, in a distressed rural area; and (2) "distressed rural area" as an area that has lost at least 5% of its population over the last 10 years or 10% of its population over the last 20 years, that has a median family income below 85 % of the national median family income, that has a poverty rate that exceeds 12.5%, or where average unemployment in the preceding year exceeds 120% of the national average.

Bill· HRH.R. 5338 (113th)referred

Federal Employee Pension Fairness Act

United States · United States Congress · 31 July 2014

Federal Employee Pension Fairness Act - Repeals provisions requiring federal employees, including foreign service employees, who began service after 2012 to pay an increased contribution (4.4%) for funding their annuities under the Federal Employees Retirement System (FERS). Amends the Internal Revenue Code to: (1) treat certain foreign corporations managed and controlled primarily in the United States as domestic corporations for U.S. tax purposes; and (2) revise rules for the taxation of inverted corporations (i.e., U.S. corporations that acquire foreign companies to reincorporate in a foreign jurisdiction with lower income tax rates than the United States).

Bill· HRH.R. 5330 (113th)referred

BUILD Act

United States · United States Congress · 31 July 2014

Bringing Urgent Investment to Local Development Act or the BUILD Act - Amends the Internal Revenue Code, with respect to the tax credit for investment in Build America bonds, to: (1) make permanent the authority for issuance of such bonds, (2) phase in an annual reduction in the credit rate for bondholders and issuers between 2014 and 2019, and (3) allow an issuer a refundable credit amount for investment in economic development bonds in cities with specified unemployment and poverty rates and population loss.

Bill· HRH.R. 5326 (113th)referred

Dependent Care Savings Account Act of 2014

United States · United States Congress · 31 July 2014

Dependent Care Savings Account Act of 2014 - Amends the Internal Revenue Code to: (1) establish tax-exempt dependent care savings accounts to pay the employment-related expenses of caring for a dependent of the taxpayer, (2) allow a deduction from gross income (above-the-line deduction) of up to $5,000 in a taxable year for cash contributions to such accounts, (3) set forth rules for the tax treatment of account distributions and for excess contributions to an account, and (4) impose a tax on employers who fail to make comparable contributions to a dependent savings account for all participating employees.

Bill· HRH.R. 5319 (113th)referred

Modernizing American Manufacturing Bonds Act

United States · United States Congress · 31 July 2014

Modernizing American Manufacturing Bonds Act - Amends the Internal Revenue Code, with respect to qualified small issue bonds for manufacturing purposes, to: (1) expand the definition of "manufacturing facility" to include a facility which is used in the creation or production of intangible property and which is functionally related and subordinate to a facility located on the same site and financed with not more than 25% of bond proceeds, and (2) increase from $10 million to $30 million the maximum bond limitation.

Bill· HRH.R. 5307 (113th)referred

America's Energy Security Trust Fund Act of 2014

United States · United States Congress · 31 July 2014

America's Energy Security Trust Fund Act of 2014 - Amends the Internal Revenue Code to impose an excise tax, beginning in calendar year 2016, on any taxable carbon substance sold by its manufacturer, producer, or importer. Defines "taxable carbon substance" as: (1) coal (including lignite and peat); (2) petroleum and any petroleum products; and (3) natural gas that is extracted, manufactured, or produced in the United States, or entered into the United States for consumption, use, or warehousing. Establishes in the Treasury the America's Energy Security Trust Fund to assist industries negatively affected by this Act, make transfers to the Highway Trust Fund to cover shortfalls, and provide payroll tax relief. Allows individual taxpayers a tax credit equal to carbon tax rebate amounts calculated by the Secretary of the Treasury. Directs the Secretary of the Treasury to study and report to Congress on the best methods to assess and collect taxes on non-carbon greenhouse gases. Expresses the sense of Congress that the United States should establish binding agreements with major greenhouse gas emitting nations to reduce global greenhouse gas emissions.

Bill· SS. 2698 (113th)open

RELIEVE Act

United States · United States Congress · 30 July 2014

Regulatory Easement for Lending Institutions that Enable a Vibrant Economy Act of 2014 or the RELIEVE Act - Directs the Board of Governors of the Federal Reserve System to publish in the Federal Register proposed revisions to the Small Bank Holding Company Policy Statement on Assessment of Financial and Managerial Factors that apply the policy (unless exclusion is warranted for supervisory purposes) to bank holding companies and savings and loan holding companies with pro forma consolidated assets of less than $1 billion, and which: are not engaged in significant nonbanking activities either directly or through a nonbank subsidiary, do not conduct significant off-balance sheet activities (including securitization and asset management or administration) either directly or through a nonbank subsidiary, and do not have a material amount of debt or equity securities outstanding (other than trust preferred securities) registered with the Securities and Exchange Commission (SEC). Amends the Truth in Lending Act to limit to a city or town with under 50,000 inhabitants the meaning of "rural" with respect to rural lenders which may presume that the applicant for a residential mortgage loan has a reasonable ability to repay the loan and all applicable taxes, insurance, and assessments. Amends the Federal Credit Union Act regarding insured amounts payable in connection with a bankrupt state-chartered credit union for which the National Credit Union Administration (NCUA) Board is the liquidating agent. Revises requirements relating to the limitation to the standard maximum share insurance amount ($250,000) for the net amount of share insurance payable to any member at an insured credit union in the event of such a bankruptcy. Applies the limitation also to any person with funds lawfully held in a member account. Requires the Board to provide pass-through share insurance paid by certain lawyers administering deposits or shares of any interest on a lawyer's trust account (IOLTA), or paid by the escrow agent administering other similar escrow accounts. Defines "IOLTA" as a system in which lawyers place certain client funds in interest-bearing or dividend-bearing accounts, with the interest or dividends then used to fund programs such as legal service organizations providing services to clients in need. Treats IOLTAs as escrow accounts for share insurance purposes, and considers them as member accounts if the administering attorney or escrow agent is a member of the insured credit union in which the funds are held.

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